In recent years, control action on State aid has been stepped up by broadening the Commission’s scope. The aim of this work is to examine certain areas affected by this modus operandi in order to verify the latitude of the Commission’s power in a key area of State economic policy, in close connection with budgetary policies. With particular reference to tax aid, it will be highlighted that the contrast of aggressive practices by certain States is not only in terms of protecting competition but also as an instrument to combat tax evasion and avoidance.

Le nuove frontiere in materia di aiuti di Stato (con Stefania Cavaliere)

Luchena G
2020-01-01

Abstract

In recent years, control action on State aid has been stepped up by broadening the Commission’s scope. The aim of this work is to examine certain areas affected by this modus operandi in order to verify the latitude of the Commission’s power in a key area of State economic policy, in close connection with budgetary policies. With particular reference to tax aid, it will be highlighted that the contrast of aggressive practices by certain States is not only in terms of protecting competition but also as an instrument to combat tax evasion and avoidance.
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11586/281423
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